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    <title>2016 (10) TMI 602 - KERALA HIGH COURT</title>
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    <description>The Court set aside Ext.P6 assessment order for the year 2013-14 regarding tax on printed digital photo albums, directing the Assessing Officer to reconsider the matter in light of the clarification, Ext.P2, issued under Section 94 of the Act. The Court emphasized the necessity of adhering to statutory provisions and considering relevant clarifications in tax assessment cases, ruling that the failure to do so by the Officer constituted a serious legal error, leading to the order&#039;s annulment.</description>
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